cit., p. 527; Richard Doernberg and Luc Hinnekens, Electronic Commerce and International Taxation (The Hague, Kluwer Law International, 1999), p. 320.
cit., pág. 527; Richard Doernberg y Luc Hinnekens, Electronic commerce and international taxation (La Haya, Kluwer Law International, 1999), pág.